VAT on terminalling services provided to BPCL when Service Tax already been paid

Heard Mr.Prakash Shah, learned counsel appearing for the petitioner and Mr.K.Venkatesh, learned Government Advocate for the respondent. With the consent on either side, the writ petition itself is taken up for disposal. 2. The petitioner has filed this writ petition challenging the assessment order passed by the third respondent dated 05.06.2017 for the assessment year 2015-2016 under the provisions of the Tamil Nadu Value Added Tax Act, 2006 (TNVAT Act), insofar as it demands VAT on terminalling services provided to Bharat Petroleum Corporation Limited (BPCL). The petitioner has set up LPG s...